Potential Share Dilution from Stock Acquisition Rights
First written in FY2021. 5 of 10 entries say "Materialised", first in FY2022-Q2. Latest entry: 2026-06-26.
Ai Partners Financial moved to the "Worse" side of this theme in 2021, the same year as the typical company in this theme.
The whole theme swung hardest in 2017: 28 of 54 companies on the "Worse" side.
5 other companies' latest entry also says "Other".
- 2026-06-26OtherShare Issuance and Disposal
「Class and number of shares to be disposed of: Common shares of the company 10,600 shares」
The company resolved to dispose of 10,600 treasury shares as restricted stock compensation. The disposal date is 16 July 2026, so the disposal had not yet occurred as of the disclosure date. - FY2026MitigatedAnnual report
「As of the end of the consolidated fiscal year, the number of potential shares attributable to stock options was 99,200, equivalent to 2.8% of the 3,534,800 issued shares.」
The potential share ratio declined from 2.9% in the previous fiscal year to 2.8%. While 2,400 shares under the second series of stock acquisition rights were exercised, the policy of continued use of the restricted stock compensation plan has been maintained. - FY2026-H1MaterialisedAnnual report
「1 April 2025–30 September 2025 (Note) 2,400 3,534,800 186 342,145 186 262,145 (Note) The increase resulted from the exercise of stock acquisition rights.」
The exercise of stock acquisition rights resulted in the issuance of 2,400 shares during the interim period, bringing the total number of issued shares to 3,534,800. Part of the potential dilution from potential shares has materialised as actual share issuance. - FY2025MitigatedAnnual report
「As of the end of the consolidated fiscal year, the number of potential shares attributable to stock options was 101,600, equivalent to 2.9% of the 3,532,400 issued shares.」
The 39,200 shares under the second series of stock acquisition rights were exercised, reducing the potential share ratio from 4.4% in the previous fiscal year to 2.9%. Meanwhile, the policy of continued use of the restricted stock compensation plan has been maintained. - FY2025-H1MaterialisedAnnual report
「On 17 July 2024, the Company issued 29,500 new shares as restricted stock compensation, increasing capital stock and capital surplus by ¥6.327 million each.」
The issuance of 29,500 new shares under the restricted stock compensation plan was completed, and the measure addressing potential dilution of share value materialised as an actual increase in the number of shares. - FY2024-Q1MaterialisedAnnual report
「Pursuant to a resolution of the Board of Directors dated 28 June 2023, the Company issued 34,100 new shares as restricted stock compensation on 18 July 2023. As a result, the total number of issued shares increased by 34,100 to 3,452,500.」
The 34,100 new shares under the restricted stock compensation plan, whose introduction had been indicated in the previous fiscal year, were actually issued. - FY2023WorsenedAnnual report
「As of the end of the consolidated fiscal year, the number of potential shares attributable to stock options was 152,000, equivalent to 4.4% of the 3,418,400 issued shares. In addition, at an extraordinary meeting of the Board of Directors held on 24 May 2023, the Company resolved to introduce a restricted stock compensation plan to provide incentives for the sustainable enhancement of corporate value and promote greater value sharing with shareholders, and plans to consider continued use of the plan.」
After quantifying the remaining potential shares at 4.4%, the Company has added the possibility of new share issuance and disposal under a restricted stock compensation plan. - FY2022-Q3MaterialisedAnnual report
「In addition, during the nine-month period ended 31 December, capital stock and capital surplus each increased by ¥10.911 million as a result of the exercise of stock acquisition rights.」
Shares were also issued following the exercise of stock acquisition rights during the nine-month period ended 31 December, and the total number of issued shares increased by 9,400 during the third quarter. The potential dilution from potential shares continues to materialise as actual share issuance. - FY2022-Q2MaterialisedAnnual report
「In addition, during the six-month period ended 30 September, capital stock and capital surplus each increased by ¥8.014 million as a result of the exercise of stock acquisition rights.」
Shares were actually issued following the exercise of stock acquisition rights, and the total number of issued shares increased by 20,200 in the second quarter. This indicates that part of the potential dilution from potential shares materialised as an increase in the number of shares. - FY2021First statedAnnual report
「As of the end of the consolidated fiscal year, potential shares represented 12.5% of the total number of issued shares.」
The Company disclosed the potential dilution of existing shareholders' equity value and voting rights resulting from the exercise of stock acquisition rights.